Mermaid

After a beautiful drawing I got from him I decided to dedicate this one to master ^^
I guess this is my best drawing so far
No references used
the inspiration just came
it took me 2x6 hours in photoshop cs3 with my genius 450
and kinda 45min to draw it on paper and do the lineart

and I was really trying to make it different than,the little mermaid,as much as I could.